Pay Stub Requirements by State (2026): What Your Employer Must Show You

Pay stub requirements by state come down to one surprising fact: there is no federal pay stub law. The US Department of Labor says plainly that the Fair Labor Standards Act does not require employers to provide pay stubs. Every rule about whether you get a pay stub, and what it has to show, comes from your state. As of October 2026, 42 states plus DC require some kind of wage statement (in about a dozen of them, only an itemized list of deductions), two more require one only for narrow groups of workers, and six have no general requirement at all.

The second surprise: most "pay stub laws by state" lists online are out of date. Ohio, which many of them still list as a no-requirement state, passed its Pay Stub Protection Act in 2025. Maryland expanded its required items in October 2024. Oregon added an at-hire pay stub disclosure rule on January 1, 2026. This guide reflects all three, cites the statute behind every row, and was cross-checked against ADP's November 2025 compliance chart, the payroll industry's most detailed public summary.

Last reviewed October 3, 2026. State law changes often, and this is general information, not legal advice. Check the linked statute or your state labor department before relying on it.

The Federal Baseline: Records Yes, Pay Stubs No

Federal law cares about records, not stubs. Under 29 CFR Part 516, employers must keep accurate records for each non-exempt employee, including hours worked each day and week, the regular rate of pay, straight-time and overtime earnings, additions and deductions, total wages paid each period, and the pay date. Payroll records must be kept for three years and time cards for two.

Notice that nothing in that list says "give a copy to the employee." That gap is the whole reason state law matters so much here. An employer in Tennessee can legally pay you by direct deposit with no statement at all, while an employer in California who leaves one required item off your stub can owe you up to $4,000.

Pay Stub Requirements by State: The Master Table

Here is every state plus DC. "Required" means state law requires a wage statement for most private employees each payday. "Deductions only" means the law requires an itemized statement of deductions but not a full pay stub. Where the statute is silent on electronic delivery, we say so rather than guess.

Two patterns jump out. First, the "no pay stub" states cluster in the Southeast. Second, "deductions only" states (Kentucky, Utah, North Carolina, and others) technically require less than people assume: the law guarantees you an itemized list of what was taken out, not a full statement of hours and rates. In practice nearly every payroll service prints a full stub anyway, so the gap mostly matters when a small employer runs payroll by hand.

California: The Strictest Pay Stub Law in the Country

California Labor Code section 226(a) is the gold standard, and the one plaintiffs' lawyers know best. Every wage statement must show nine things:

1. Gross wages earned
2. Total hours worked (except salaried exempt employees)
3. Piece-rate units earned and the piece rate, if paid by piece
4. All deductions (employee-authorized deductions can be grouped as one line)
5. Net wages earned
6. The inclusive dates of the pay period
7. The employee's name and only the last four digits of their SSN, or an employee ID
8. The name and address of the legal entity that is the employer (not a "doing business as" name)
9. Every hourly rate in effect during the period, with the hours worked at each rate

On top of those nine, section 246(i) requires paid sick leave available to appear on the stub or a separate writing on payday, and piece-rate workers get extra lines for rest and recovery periods under section 226.2. Employers must keep copies for three years and let employees inspect or copy them within 21 calendar days of a request.

The penalties are what make California different. Under section 226(e), an employee injured by a knowing and intentional violation recovers the greater of actual damages or $50 for the first bad pay period and $100 for each later one, up to $4,000 per employee, plus attorney's fees. Multiply that across a workforce and a missing legal entity name becomes an expensive typo.

Our California pay stub template is laid out around these nine items, and the California paycheck calculator shows how state income tax and the 1.3% SDI come out of each check.

New York: Wage Theft Prevention Act Rules

New York Labor Law section 195(3), part of the Wage Theft Prevention Act, requires a statement with every payment showing:

• The dates of work covered by the payment
• The employee's name, and the employer's name, address, and phone number
• Rate or rates of pay and the basis (hour, shift, day, week, salary, piece, commission)
• Gross wages, deductions, allowances claimed toward minimum wage (tips, meals, lodging), and net wages
• For non-exempt employees: regular and overtime rates, and regular and overtime hours worked

Tipped workers must also see tip credit hours, the tip credit rate, and the total credit. New York City adds its own layer: employers must show safe and sick leave accrued, used, and available each pay period, either on the stub or through a compliant electronic system.

Violations carry statutory damages of $250 per workday, capped at $5,000 per employee, under section 198(1-d). The New York State Department of Labor publishes model wage statements for hourly, multi-rate, salaried, and exempt employees. See the New York pay stub template and the New York paycheck calculator, which accounts for New York's disability and Paid Family Leave deductions.

Massachusetts

M.G.L. c. 149, section 148 requires a pay slip, check stub, or envelope showing the employer's and employee's names, the date, hours worked, hourly rate, and the amounts of deductions or increases for the period. Section 150A adds that employers must itemize deductions for Social Security, unemployment, pensions, health funds, taxes, union dues, and credit unions. The state Attorney General's Fair Labor Division treats electronic stubs as acceptable when employees can view and print them privately and at no cost. Template: Massachusetts pay stub. Calculator: Massachusetts paycheck calculator.

Oregon

ORS 652.610 is nearly as detailed as California's: pay date, dates of work, employee name, employer name and business registry number, employer address and phone, rates and pay basis, gross and net wages, each deduction with its purpose, allowances toward minimum wage, and for non-exempt workers, regular and overtime rates with hours and pay at each. Oregon also requires the employee's agreement before switching to electronic statements.

New for 2026: Senate Bill 906, effective January 1, 2026, requires employers to give new hires a written explanation of the pay codes, deductions, and benefit contributions that will appear on their stubs, so cryptic abbreviations have to be defined up front. (Our pay stub abbreviations guide covers the common ones.) Template: Oregon pay stub. Calculator: Oregon paycheck calculator.

Illinois

820 ILCS 115/10 requires an itemized statement with hours worked, rate of pay, overtime hours and pay, gross wages, every deduction, and year-to-date wages and deductions. Illinois is one of the few states that writes year-to-date totals into the statute.

A 2025 amendment added something employees actually use: employers must keep copies of pay stubs for at least three years and provide copies within 21 calendar days of a written request. Former employees get the same right for one year after leaving, up to twice in 12 months. Template: Illinois pay stub. Calculator: Illinois paycheck calculator.

Texas

Texas Labor Code section 62.003 requires a signed earnings statement each pay period showing the employee's name, rate of pay, total pay earned, each deduction and its purpose, net pay, and hours worked or piece units produced. The statement can be in any form, including a check voucher or electronic statement.

Here is the nuance most guides skip: section 62.003 lives in the Texas Minimum Wage Act, and that act excludes employees who are covered by the federal Fair Labor Standards Act. Since the FLSA covers most Texas employers, the statute's practical reach is narrower than its text suggests. Most Texas employers issue stubs regardless, because payroll software does it automatically and because a stub is the employer's best evidence in a wage claim. Template: Texas pay stub. Calculator: Texas paycheck calculator (no state income tax).

Washington

Washington's rule is in regulation, not statute: WAC 296-126-040 requires an itemized statement each payday showing the pay basis (hours or days), rates, gross wages, all deductions, and the pay period, and the Department of Labor and Industries' guidance adds the payment date and regular and overtime hours shown separately. Electronic statements are fine if employees can access and print them by payday. Washington also requires paid sick leave accrued, used, and available to be reported at least monthly, which most employers do on the stub. Calculator: Washington paycheck calculator, which handles Washington's Paid Family and Medical Leave and WA Cares deductions.

North Carolina

North Carolina is a "deductions only" state. G.S. 95-25.13(4) requires employers to furnish an itemized statement of deductions for each pay period in which deductions are made. It does not require gross pay, hours, or rates on the statement, though the same section requires employers to notify employees in advance of their pay rate and payday. Template: North Carolina pay stub. Calculator: North Carolina paycheck calculator.

Pennsylvania

Pennsylvania's requirement comes from its minimum wage regulations: 34 Pa. Code 231.36 requires a statement with every payment listing hours worked, rates paid, gross wages, allowances claimed toward minimum wage, deductions, and net wages, along with pay period dates. Pennsylvania stubs also tend to be the most crowded in the country because of local Earned Income Tax and Local Services Tax lines. Template: Pennsylvania pay stub. Calculator: Pennsylvania paycheck calculator.

Ohio: The State Most Lists Get Wrong

If a pay stub law guide tells you Ohio has no requirement, it was written before April 2025. Ohio's Pay Stub Protection Act, codified at R.C. 4113.14, took effect April 9, 2025. Every Ohio employer must now provide a written or electronic statement each payday showing the employee's name and address, the employer's name, gross and net wages, the amount and purpose of each addition or deduction, the pay date, and the pay period. Hourly employees must also see total hours, their hourly rate, and hours over 40 in a workweek.

Enforcement is complaint-driven: if an employer still hasn't provided a requested stub 10 days after the employee asks, the employee can report it to the Ohio Director of Commerce. Template: Ohio pay stub. Calculator: Ohio paycheck calculator.

Florida and the Other "No Pay Stub" States

Florida has no general pay statement law. Only farm labor contractors and labor pools (day-labor halls) must give itemized statements of deductions. Georgia is similar: only labor pools and work-site employers serving temporary workers must show hours, rate, and deductions. Alabama, Arkansas, Louisiana, Mississippi, South Dakota, and Tennessee have no general requirement at all.

"Not required" doesn't mean "not available." Employers in every state must keep payroll records under federal law, and most use payroll services that generate a stub for every check. If you work in one of these states and don't receive stubs, a written request to payroll usually gets you copies, and you'll want them: proof of income for an apartment or loan almost always starts with recent pay stubs. Florida's paycheck calculator is simpler than most because the state has no income tax.

Electronic Pay Stubs: What the Rules Actually Say

Electronic pay stubs are legal in most states, but "most" covers several different rules. Here is how they sort:

The practical standard that satisfies nearly every state: give employees secure, free access to their stubs, a way to print them (an employer computer and printer if they lack their own), confidentiality, and a paper copy if they ask. If you're an employer in Hawaii, Connecticut, or Oregon, get the consent in writing before you switch.

The Strictest-State Checklist

You don't need to memorize 51 rules. A pay stub that satisfies California, New York, and Oregon satisfies essentially every state, so if you issue stubs (or want to check yours), use this combined checklist:

1. Employer's full legal name, address, and phone number (plus FEIN in DC and Oregon's registry number)
2. Employee's name and only the last four digits of their SSN, or an employee ID
3. Pay period start and end dates, and the pay date
4. Each rate of pay and its basis (hourly, salary, piece, commission)
5. Hours worked at each rate, with regular and overtime hours separate (non-exempt employees)
6. Gross wages for the period
7. Every deduction, itemized with its purpose: taxes, benefits, garnishments, union dues
8. Any allowances claimed toward minimum wage (tip credits, meals, lodging)
9. Net pay
10. Year-to-date gross, deductions, and taxes (required in Illinois, expected by lenders everywhere)
11. Paid sick leave accrued, used, and available (required in several states, including California, Arizona, Nebraska, and New York City)

Our pay stub builder has a section for each of these, and the hub guide on reading a pay stub explains what every line means from the employee's side.

Frequently Asked Questions

Is there a federal law requiring pay stubs?

No. The US Department of Labor states that the Fair Labor Standards Act does not require employers to give employees pay stubs. It does require employers to keep accurate records of hours worked and wages paid (29 CFR Part 516). Pay stub requirements come entirely from state law.

Which states do not require pay stubs?

Six states have no general pay statement law for private employers: Alabama, Arkansas, Louisiana, Mississippi, South Dakota, and Tennessee. Florida and Georgia have only narrow rules (Florida for farm labor contractors and labor pools, Georgia for labor pools serving temporary workers). Ohio is no longer on this list: its Pay Stub Protection Act took effect April 9, 2025.

What does California require on a pay stub?

California Labor Code section 226(a) lists nine items: gross wages, total hours worked (for non-exempt employees), piece-rate units and rates if applicable, all deductions, net wages, the inclusive dates of the pay period, the employee's name and only the last four digits of their Social Security number or an employee ID, the name and address of the legal entity that is the employer, and every hourly rate in effect with the hours worked at each. Paid sick leave available must also be shown on the stub or a separate writing (section 246(i)).

What is the penalty for not providing a proper pay stub in California?

Under Labor Code section 226(e), an employee harmed by a knowing and intentional violation can recover the greater of actual damages or $50 for the first pay period and $100 for each later pay period, up to $4,000, plus attorney's fees. Claims can also be brought under California's Private Attorneys General Act.

Are electronic pay stubs legal?

In most states, yes, as long as employees can access and print them. A few states attach conditions: Hawaii requires the employee's written consent, Connecticut requires explicit consent, Oregon requires the employee's agreement, and Minnesota requires access to an employer computer to view and print plus paper copies on request.

How long do employers have to keep pay stub records?

Federal law requires payroll records to be kept for at least three years and time cards for two (29 CFR 516.5 and 516.6). Many states set their own periods: California requires copies of wage statements for at least three years, Illinois requires employers to keep copies of pay stubs for at least three years, and New York requires six years for payroll records.

Can I get copies of old pay stubs from a former employer?

Often, yes. Illinois requires employers to provide copies of pay stubs to current and former employees within 21 calendar days of a request (former employees can ask for up to one year after leaving). California requires employers to let employees inspect or copy wage statement records within 21 days. In other states, ask HR or payroll in writing; they keep payroll records for at least three years under federal law.

Does New York require pay stubs?

Yes. New York Labor Law section 195(3) requires a wage statement with every payment showing the pay period dates, employee name, employer name, address, and phone number, rates and basis of pay, gross wages, deductions, allowances claimed toward minimum wage, and net wages. Non-exempt employees must also see regular and overtime rates and hours. Employees can recover up to $250 per workday, capped at $5,000, for violations.

Does Texas require pay stubs?

Texas Labor Code section 62.003 requires a signed earnings statement each pay period showing the employee's name, rate of pay, total pay, each deduction and its purpose, net pay, and hours worked or piece units. The catch: that section sits in the Texas Minimum Wage Act, which does not cover employees already covered by the federal FLSA, so in practice its reach is narrower than it reads.

Does Florida require employers to provide pay stubs?

Not for most employers. Florida has no general pay statement law. Only farm labor contractors (Fla. Stat. 450.33) and labor pools (Fla. Stat. 448.24) must give itemized statements. Most Florida employers provide stubs anyway because payroll software generates them automatically.

Do pay stubs have to show my Social Security number?

No, and several states forbid printing the full number. California allows only the last four digits or an employee ID. Maryland prohibits printing an employee's Social Security number on a paycheck or its attachment, Nebraska allows only the last four digits, and Minnesota bars printing it on statements sent by mail.

The Takeaway

Pay stub law is entirely a state matter: no federal requirement, 42 states plus DC with some rule (a dozen of them deductions-only), two with narrow rules, and six with none. The details range from Kentucky's single line about deductions to California's nine items backed by $4,000 penalties. If you're an employee, the table above tells you what your stub should show and the statute to cite if it doesn't. If you're an employer, build every stub to the strictest-state checklist and you're covered almost anywhere, including Ohio, which joined the pay stub states in 2025 whether or not the rest of the internet noticed.